To make programs happen, non-profit organizations must rely on the generosity of donors. 慈善捐款往往是该组织的命脉. Non-profit organizations that build solid fundraising practices are more likely to succeed than those that do not.
Review and address these practical guidelines, policies, and practices for responsible fundraising.
遵守道德规范和捐赠权利法案.
Ethical standards and principles are the foundation for maintaining public trust. 没有公众的信任和信心，筹款就不可能存在. Ethical fundraising practices should be openly talked about and frequently communicated within each organization.
The 筹款专业人士协会 developed the Code of Ethics and Donor Bill of Rights, providing principles and standards to guide organizations and development professionals in their fundraising practices. They encourage organizations to educate their fundraisers on these standards and principles, 以及考虑将其作为政策文件采用.
采取接受礼物的政策.
Accepting the wrong gift can potentially result in some unintended consequences, 例如环境责任, property taxes, 与之无关的企业所得税. A gift acceptance policy requires that each gift is evaluated for financial value and costs, 并与非营利组织的使命保持一致, goals, and strategies. Every organization should have a gift acceptance policy that provides the organization with a decision-making tool for when to accept or reject a gift.
我的礼物接受政策应该包括什么?
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- 我们接受什么样的礼物呢?
- 处理非现金礼品的政策是什么?
- What are the thresholds for gifts with significant purpose restrictions or endowments? 这类礼品需要人力资源来正确追踪.
- 什么样的礼物需要董事会的批准或外部法律顾问的审查?
- 谁负责赠与的管理, 包括任何与捐赠有关的专业或其他费用?
与捐赠者保持透明.
当捐助者能够获得信息时，他们会受到鼓舞，更有信心. Sharing information regarding the charity’s finances and operations on your website can help.
什么信息应该贴在我的网站上?
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- 愿景和使命声明
- 表格990及经审计的财务报表
- Annual report
- 项目和成果
- 董事会成员及工作人员名单
- 融资信息披露
In addition to your organization’s website, updating your organization’s profile on websites such as Guidestar.org provide potential donors or others detailed information about your organization’s activities, governance, and finances.
遵守捐赠人限制.
通过接受限制性礼物, a non-profit organization has a fiduciary responsibility to ensure contributions get used as intended. If an organization is unable or unwilling to use the contribution as the donor intended, it is obligated to contact the donor for permission to use it for other purposes or offer to return the gift.
正确跟踪筹款成本.
Non-profit organizations should develop internal policies and procedures for tracking fundraising costs. Fundraising costs are the direct and indirect costs incurred to solicit and collect contributions and can include salaries, postage, printing, rent, depreciation, utilities, etc.
评估筹款活动的投资回报.
The most common benchmark used to measure return on investment (ROI) from fundraising is the ratio of fundraising costs as a percentage of funds raised. A non-profit organization should develop benchmarks for how it would like to measure ROI and review its results over a period.
向州登记.
Prior to soliciting any contributions from the public or engaging in fundraising activities, most states and the District of Columbia require non-profit organizations to register. The registration is usually with the Secretary of State or the Attorney General’s office and consists of providing the state with detailed information regarding programs and finances. 一旦一个慈善机构注册, most states require renewal annually and may have other requirements such as annual financial statement audits by an independent auditor.
给捐赠者致谢和收据.
捐献人喜欢被感谢，并期待他们的礼物得到承认. The IRS can deny donors charitable deductions from not having adequate documentation. 致谢应该包括:
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- 慈善机构及捐赠者的名称
- 供款日期
- 任何捐赠财产的描述
- 现金捐款金额(不包括非现金捐款的价值)
- 慈善机构向捐赠人提供的任何物品或服务的价值
- 一项声明，表明税收减免可能是有限的
在会计和发展之间架起“公认会计准则”的桥梁.
Provide training to both your accounting and development staff on which gifts can be reported under generally accepted accounting principles (GAAP). Some donor donations or pledges may be accepted by development staff that are not reported under GAAP due to certain conditions that must be met before they qualify for recognition in the organization’s financial statements. Have routine cross-department meetings to review gifts for proper accounting recognition and reconcile the accounting and development records at least quarterly.
Non-profit organizations that are committed to responsible fundraising practices will foster the trust of the public, increase donor confidence and ultimately have more successful fundraising programs.
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